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  • 4 July 2025

    Reclassification of a Mandate Contract and Its Impact on Personal Income Tax (PIT)

    14:50 Bydr Piotr Sekulski InGeneral rules
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    Does the reclassification of a mandate contract by ZUS create a tax liability? How do the Polish tax authorities approach this issue, and is their interpretation favorable for taxpayers? Recently, the daily Rzeczpospolita published an article featuring a commentary by Piotr Sekulski PhD, a tax advisor, addressing this topic. Reclassification of a Mandate Contract by […]

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  • 24 June 2025

    Preferential ZUS for a Former Shareholder – Are You Entitled to the Relief?

    17:37 Bydr Piotr Sekulski InBusiness
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    The topic of preferential ZUS for a former shareholder of a limited liability company (sp. z o.o.) raises many questions among entrepreneurs in Poland. After closing the company and registering a sole proprietorship, can such a person benefit from reduced ZUS contributions? And how does preferential ZUS differ from the start-up relief in this case?

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  • 13 June 2025

    Startup Relief for Former Shareholders of an LLC in Poland

    14:55 Bydr Piotr Sekulski InBusiness
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    Startup relief for former shareholders of a Polish LLC (sp. z o.o.) raises many questions among entrepreneurs. Can you benefit from this relief when opening a sole proprietorship after closing your company? What are the applicable rules? How does ZUS approach this? Let’s take a closer look.

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  • 6 May 2025

    ZUS Adjustment After Changing the Form of Taxation

    11:22 Bydr Piotr Sekulski InPIT
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    ZUS Adjustment After Changing the Form of taxation. Changing your form of taxation can have negative consequences for entrepreneurs. In certain situations, a ZUS adjustment may be required after such a change. But what should you do if you switch your tax form but don’t earn your first income until later in the year? A recent article published in Rzeczpospolita included expert commentary from Piotr Sekulski, PhD on this issue.

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  • 23 November 2024

    Choosing the Optimal Taxation Form in Poland: A Year-Long Commitment

    06:57 Bydr Piotr Sekulski InBusiness
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    What taxation form should you choose when running a sole proprietorship in Poland? This is one of the most significant questions entrepreneurs face every year. The choice of taxation form directly impacts the personal income tax (PIT) entrepreneurs pay. What factors are decisive? What should you focus on?

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  • 10 November 2024

    Is Lump-Sum Taxation Profitable?

    14:39 Bydr Piotr Sekulski In12% lump sum
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    Lump-sum taxation has recently become a popular form of taxation in PIT settlement. Its appeal lies in its simplicity and lower tax rates. However, while lump-sum taxation has its advantages, it also has certain drawbacks that should not be overlooked.

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  • 11 October 2024

    ZUS Health Insurance Contribution 2025?

    14:35 Bydr Piotr Sekulski InFlat rate (19%)
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    Last week, there were announcements about what the health insurance contribution 2025 might look like. Should entrepreneurs be worried? Is this a revolution? How could the proposed changes affect entrepreneurs paying ZUS? Recently, an article in Rzeczpospolita included a comment by Dr. Piotr Sekulski on this topic.

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  • 20 August 2024

    UoP and B2B with the same company – ZUS tightens its stance

    14:26 Bydr Piotr Sekulski InZUS - social & health contributions
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    It is a common practice for companies to employ a person under an employment contract (usually for the minimum wage) while simultaneously cooperating with that person under a B2B contract. The benefits of combining UoP and B2B stem from the assumption that there is a convergence of two titles for social insurance contributions, i.e., the employment contract and business activity. However, in some cases, a risky situation may arise where the employment contract becomes the sole mandatory title for social insurance contributions.

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  • 1 August 2024

    Reclassification of a b2b contract into an employment contract

    15:15 Bydr Piotr Sekulski InBusiness
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    What does the increased interest of the tax authorities in B2B contracts mean? Is there a revolution coming on the labor market? Will tax offices start the process of reclassification of a b2b contracts into an employment contract? Recently, Gazeta Wyborcza published an article containing a comment by Piotr Sekulski, PhD regarding this issue.

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  • 15 May 2024

    Providing services to the former employer – ZUS

    09:37 Bydr Piotr Sekulski InBusiness
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    Employees often face the issue of transitioning from an employment contract to a B2B relation. Let’s consider the implications in ZUS (Social Security Institution) when providing services to the former employer.

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Piotr Sekulski, PhD

Doctor of Law (Jagiellonian University), author of numerous publications and scientific presentations. He collaborated with the universities of Buffalo (USA), Salzburg (Austria) and Heidelberg (Germany). As an expert on tax regulations at the Adam Smith Research Centre he participated in the preparation and evaluation of the regulations concerning entrepreneurs (e.g. e-meetings of shareholders). He gained professional experience in reputable tax advisory companies.

Blog Outsourced.pl

In response to numerous inquiries from our clients, we decided to launch a Tax Blog. We discuss current issues regarding the taxation of creative industries and the IT sector. Bearing in mind that that tax law, general law and accounting consist of hundreds of unclear and interrelated regulations, we try to organize the most important information and provide it in an accessible way.

We do not advise on the blog! This blog is supposed to be a source of information - however, each case should be approached individually. For a tax advice, please visit our website.

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